Form 8909 Energy Efficient Appliance Credit

Form

8909

OMB No. 1545-2055

Energy Efficient Appliance Credit
©

2006

Attach to your tax return.

Attachment
Sequence No.

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

159

Identifying number

Complete lines 1 through 6 to compute the tentative credit for dishwashers and clothes washers. See instructions.
(a)
Dishwashers
1
2
3
4
5
6

Enter the number of eligible dishwashers or clothes
washers produced in calendar year 2006
Enter the average number of eligible dishwashers or
clothes washers produced in the 3 prior calendar years
Subtract line 2 from line 1
Applicable amount
Multiply line 3 by line 4
Add the amounts on line 5 in columns (a) and (b)

(b) Clothes
Washers

1
2
3
4
5

$32

31

$100

00
6

Complete lines 7 through 13 to compute the tentative credit for refrigerators. See instructions.
(a) Type A
7
8

9
10
11
12

13
14
15
16
17
18
19
20
21

Enter the number of eligible refrigerators
produced in calendar year 2006

7

Enter 110% of the average number of eligible
refrigerators produced in the 3 prior calendar
years
Subtract line 8 from line 7
Applicable amount
In column (a), multiply line 9 by line 10

8
9
10
11

$75

(b) Type B

00

$125 00

(c) Type C

$175 00

In column (a), enter the smaller of the amount
on line 11, or $20,000,000. In columns (b) and
12
(c), multiply line 9 by line 10
Add the amounts on line 12 in columns (a) through (c)
Total. Add lines 6 and 13
Enter 2% of average annual gross receipts (see instructions)
Maximum credit allowed
Enter the smallest of the amount on line 14, 15, or 16
Energy efficient appliance credits from partnerships, S corporations, estates, trusts, and
cooperatives
Add lines 17 and 18. Estates, trusts, and cooperatives, go to line 20; partnerships and S corporations,
report this amount on Schedule K; all others, report this amount on Form 3800, line 1u
Amount allocated to beneficiaries of the estate or trust, or to patrons of the cooperative (see
instructions)
Estates, trusts, and cooperatives, subtract line 20 from line 19. Report this amount on Form 3800,
line 1u

General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.

Purpose of Form
Manufacturers of qualified energy efficient appliances (eligible
dishwashers, clothes washers, and refrigerators (discussed
below)) must use Form 8909 to claim the energy efficient
appliance credit.
The energy efficient appliance credit is part of the general
business credit reported on Form 3800, General Business
Credit. No portion of the unused credit may be carried back
to any tax year beginning before 2006. You can carry the
unused portion forward up to 20 years.
For Paperwork Reduction Act Notice, see instructions.

13
14
15
16 $75,000,000 00
17
18
19
20
21

Note. If you are a taxpayer that is not a partnership, S
corporation, cooperative, estate, or trust, and your only
source of this credit is from a pass-through entity, you are
not required to complete or file this form. Instead, report this
credit directly on line 1u of Form 3800.

Who Can Claim the Credit
Manufacturers of eligible dishwashers, clothes washers, and
refrigerators produced in calendar year 2006 or 2007 can
claim the energy efficient appliance credit. For tax years
beginning in 2006, the credit applies only to appliances
produced in calendar year 2006.

Cat. No. 37719E

Form

8909

(2006)

Form 8909 (2006)

Amount of Credit
The credit is equal to the sum of the credit amounts figured
separately for each type of qualified energy efficient
appliance that you produced during the calendar year ending
with or within your tax year.
The credit amount determined for any type of qualified
energy efficient appliance is the applicable amount shown on
Form 8909 for each appliance, multiplied by the eligible
production (discussed below) for the appliance.
For 2006, the maximum overall credit for all qualified
appliances is the smaller of $75,000,000 or 2 percent of your
average annual gross receipts for the 3 prior tax years. For
Type A refrigerators, the maximum credit allowed is
$20,000,000.

Dishwashers
An eligible dishwasher is a residential dishwasher subject to
the energy conservation standards established by the
Department of Energy and that meets the 2007 Energy Star
program requirements.

Clothes Washers
An eligible clothes washer is a residential model clothes
washer, including a residential style coin operated washer
and that meets the 2007 Energy Star program requirements.

Refrigerators
An eligible refrigerator is a residential model automatic
defrost refrigerator-freezer that has an internal volume of at
least 16.5 cubic feet.
Three types of energy saving refrigerators are eligible for
the energy efficient appliance credit. The amount of the
credit is based on the percentage of energy savings.
Type A. A Type A refrigerator consumes at least 15
percent but less than 20 percent fewer kilowatt hours per
year than the 2001 energy conservation standards.
Type B. A Type B refrigerator consumes at least 20
percent but less than 25 percent fewer kilowatt hours per
year than the 2001 energy conservation standards.
Type C. A Type C refrigerator consumes at least 25
percent fewer kilowatt hours per year than the 2001 energy
conservation standards.
Note. The “2001 energy conservation standards” are those
issued by the Department of Energy effective July 1, 2001.
You can find them at 10 CFR 430.32 at www.gpoaccess.gov.

Eligible Production
Dishwashers and clothes washers. The eligible production
in a calendar year for dishwashers and clothes washers is
the excess of:
● The number of appliances of the same type produced by
the taxpayer in the United States during the calendar year,
over
● The average number of appliances of the same type
produced annually by the taxpayer in the United States
during the 3 prior calendar years.
Refrigerators. The eligible production in a calendar year for
refrigerators is the excess of:
● The number of appliances of the same type produced by the
taxpayer in the United States during the calendar year, over
● 110% of the average number of appliances of the same
type produced annually by the taxpayer in the United States
during the 3 prior calendar years.

Page

2

Members of a Group Treated as a Single
Producer
All persons treated as a single employer under section 52(a)
or (b) or section 414(m) or (o) are treated as a single
producer. See section 45M(g)(2)(B) regarding the inclusion of
foreign corporations for this purpose. If you are a member of
a group treated as a single producer, complete lines 1
through 16 based on the group’s total production. On the
dotted line to the left of line 17, enter "Group" and in
parentheses enter the share of the line 17 amount allocated
to the other group members. Subtract the amount in
parentheses to determine the amount to enter on line 17.

Certification
No additional information or certification currently is required
to claim the credit.

Specific Instructions
Line 15
Enter 2 percent of your average annual gross receipts for the
3 prior tax years. Gross receipts are reduced by returns and
allowances. If the entity was not in existence for the entire
3-year period, the average annual gross receipts are based
on the period during which the entity was in existence. Gross
receipts for any tax year of less than 12 months are
annualized. Any reference to an entity includes its
predecessor(s).

Line 20
Allocate the amount on line 19 between the estate and trust
and the beneficiaries in proportion to the income allocable to
each. Enter the amount allocated to the beneficiaries or
patrons.
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for individual taxpayers filing this form is approved
under OMB control number 1545-0074 and is included in the
estimates shown in the instructions for their individual
income tax return. The estimated burden for all other
taxpayers who file this form is shown below.
Recordkeeping

7 hrs., 24 mins.

Learning about the
law or the form

12 mins.

Preparing and sending
the form to the IRS

19 mins.

If you have comments concerning the accuracy of these
time estimates or suggestions for making this form simpler,
we would be happy to hear from you. See the instructions for
the tax return with which this form is filed.